Seoul Administrative Court 2013Guhap61395 (Law No. 12, 2016)

(1) If the subsidiary directly pays the subsidiary's stock option costs to its officers and employees, the subsidiary's losses.

In cases where the subsidiary directly pays the stock option cost to its executives and employees, it constitutes the subsidiary's deductible expenses as personnel expenses, not bonus from the disposal of profits or work-free expenses, and Article 19 (19) of the former Enforcement Decree of the Corporate Tax Act newly established on February 4, 2009 is not a constructive provision.

Article 19 (Scope of Deductible Expenses)

2016Nu47149 Revocation of revocation of revocation of corporate tax rectification

○○○ Incorporated Company

Head of Yeongdeungpo Tax Office

Seoul Administrative Court Decision 2013Guhap61395 decided December 12, 2016

November 18, 2016

December 16, 2016

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Claim: The Defendant’s refusal of correction of corporate tax of 2008, which the Plaintiff filed against the Plaintiff on August 24, 2012, shall be revoked.

2. Purport of appeal: Revocation of the judgment of the first instance. The plaintiff's claim is dismissed.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

2. Conclusion

Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.